The General Administration of Customs ("GAC") has recently issued the Announcement [2018] No.132 to announce its decision to start using the electronic "Special Seal of the Customs of the People's Republic of China for Customs Documents".
The announcement states that: 1. The Special Customs Payment Certificate (the "tax receipt") printed out by an enterprise on its own, in accordance with requirements set out in the Announcement of the General Administration of Customs, the Ministry of Finance, the State Administration of Taxation and the National Archives Administration [2018] No.100, will be stamped by the Special Seal for Customs Documents, and the name of the customs office that prepares and issues a tax receipt will be provided in both the Item "Name of the Receiver" and the Item "Unit Completing the Tax Receipt" on the tax receipt; 2. From October 22, 2018, customs offices covered by the pilot reform in tax receipt printing will start using the said Special Seal for Customs Documents. This announcement is aimed at facilitating the building and implementation of the "Single Window" and "Internet Plus Customs" initiatives and making all customs documents for customs clearance paperless and all processes handled online.